Introduced Version






HOUSE BILL No. 1101

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DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-2.3-4-3.

Synopsis: Utility receipts tax. Exempts water service provided by a town with a population of not more than 5,000 from the utility receipts tax.

Effective: January 1, 2003 (retroactive).





Crooks




    January 8, 2008, read first time and referred to Committee on Ways and Means.







Introduced

Second Regular Session 115th General Assembly (2008)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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HOUSE BILL No. 1101



    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-2.3-4-3; (08)IN1101.1.1. -->     SECTION 1. IC 6-2.3-4-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2003 (RETROACTIVE)]: Sec. 3. Gross receipts received by:
        (1) a conservancy district established under IC 14-33-20 or IC 13-3-4 (before its repeal);
        (2) a regional water, sewage, or solid waste district established under IC 13-26 or IC 13-3-2 (before its repeal);
        (3) a nonprofit corporation formed solely for the purpose of supplying water to the public;
        (4) a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal);
        (5) a nonprofit corporation formed for the purpose of providing a combination of:
            (A) water; and
            (B) sewer and sewage service;
        to the public;
        (6) a county onsite waste management district established under IC 36-11; or
        (7) a political subdivision for sewer and sewage service; or
         (8) a town with a population of not more than five thousand (5,000) for water service;
are exempt from the utility receipts tax.
SOURCE: ; (08)IN1101.1.2. -->     SECTION 2. An emergency is declared for this act.